Accounting B.S.

The undergraduate accounting program is committed to preparing students to apply accounting and business knowledge in organizations. Students develop competence in a broad range of accounting practices. The curriculum strives to foster critical thinking and problem-solving skills. Students are prepared to enter professional positions in accounting with business, nonprofit, or government organizations. Accounting programs in the College of Business hold separate AACSB International accreditation.

See the College of Business section of the catalog for additional credit restrictions and residency requirements.

Bachelor of Science - Accounting

College of Business

Degree Specific Credits: 75-77

Required Cumulative GPA: 2.0

Catalog Year: 2021-22

Note:

• At least 54 credits must be earned in Business classes (ECNS, COB internship courses and COB faculty-led study abroad courses maybe counted as Business classes). A minimum GPA of 2.0 is required for these courses.

• No more than 30 credits of ACTG (including ACTG 201 and ACTG 202) may count towards the 120 credits required to graduate.

• At least 27 credits in business, the capstone courses, AND all required 400-level accounting courses must be taken at UM.

• All Business credits transferred in after matriculating to UM must be pre-approved by the department chair in your major.

General Education Requirements

Information regarding these requirements can be found in the General Education Section of the catalog.

Summary

College of Business Requirements

Primary Lower Core Courses

Note: Unless a higher requirement is specified, all primary lower core courses must be completed with a C- or better and a 2.0 GPA in the eight (8) listed courses prior to admission into an upper-division Business Major. A minimum grade of C or better is required for ACTG 201 and ACTG 202 as a prerequisite for ACTG 305.

Minimum Required Grade: C-

Math Requirement

Note: The College of Business requires that credit be earned for one of the math courses below (with a C- or better) before enrolling in ACTG 202. A student's result on the ALEKS Math Placement Exam or Maplesoft Math Placement Exam does not waive this math requirement.

Minimum Required Grade: C-

Statistics Requirement

Note: This is a primary lower core course. The College of Business requires that credit be earned for STAT 216 (preferred) or one of the other statistics courses below (with a C- or better) prior to being admitted into an upper-division College of Business major.

Minimum Required Grade: C-

Secondary Lower Core Courses

Note: All courses must be completed with a "C-" or better to satisfy prerequisites for certain major, upper major core, or capstone courses. Students are advised to complete these courses prior to being admitted to an upper-division Business Major. Prerequisites are strictly enforced.

Minimum Required Grade: C-

Upper Major Core Courses

Note: All upper major core courses must be completed before the capstone can be taken. A student must be listed as a major or minor in business to take these courses. Major or minor in Business is defined as junior standing with all primary lower core courses completed, a 2.0 cumulative GPA, and formal admission to the major or minor.

Minimum Required Grade: C-

Capstone and Upper-Division Writing Requirement

Notes:

• Students must complete all primary and secondary lower core and upper core courses and their prerequisites and have an approved graduation application to register for their capstones.

• Students must pass the required comprehensive exam as well as all requisite coursework to earn a passing grade in BGEN 499.

• BGEN 499 must be taken at UM.

• This course also satisfies the UM and College of Business upper-division writing requirement.

Minimum Required Grade: C-

Accounting Major Requirements

Notes:

• No more than 30 credits of ACTG (including ACTG 201 and ACTG 202) may count towards the 120 credits required to graduate.

• All required 400-level accounting courses must be taken at UM.

Minimum Required Grade: C-

Accounting Major Electives

Notes:

• No more than 4 credits of ACTG 498 may count towards the 120 credits required to graduate.

• No more than 30 credits of ACTG (including ACTG 201 and ACTG 202) may count towards the 120 credits required to graduate.

• See MAcct Director for information pertaining to the Master's of Accountancy Program or taking the CPA exam.

Minimum Required Grade: C-